EXPORT IMPORT DATA
  
Date 18-Apr-2013 Issuing Authority Central Excise
Tariff Notification Number 15/2013-CE Authority Type Tariff Notification
Subject Amends Notifications No. 34/2006-Cx,31/2012-Cx and 33/2012-Cx.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-

 

SECTION (i)]

 

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)

 

Notification No.  15 / 2013-Central Excise

 

New Delhi, dated the April 18, 2013

 

G.S.R. 252 (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column

 

(2) of the Table below, which shall be amended or further amended, as the case may be, in the manner as specified in the corresponding entry in column (3) of the said Table, namely :-

 

Table

 

Sl. No.

Notification number and date

 

Amendments

 

 

 

 

 

(1)

 

(2)

 

(3)

 

 

 

1.

34/2006-Central  Excise  dated  the

In the said notification,

 

14th      June,    2006

[Vide number

(1)

in opening paragraph, -

 

G.S.R.   365   (E),   dated   the   14th

 

 

 

June, 2006]

 

(a)       for   sub   paragraphs   (i)   and   (ii),   following   sub-

 

 

 

 

paragraphs shall be substituted, namely:-

 

 

 

 

“(i)  in  the  case  of  hotel  or  stand  alone  restaurant,

 

 

 

 

capital  goods  including  spares,  office  equipment,

 

 

 

 

professional     equipment,     office     furniture     and

 

 

 

 

consumables, related to its service sector business

 

 

 

 

and    food    items    and    alcoholic    beverages    but

 

 

 

 

excluding  other  products  classifiable  in  Chapters  1

 

 

 

 

to  24  of  the  First  Schedule  to  the  Customs  Tariff

 

 

 

 

Act,  1975  (51  of  1975)  and  items  not  permitted  to

 

 

 

 

be imported in terms of Appendix 37B of the Hand

 

 

 

 

Book of Procedure, volume I;

 

 

 

 

(ii)   in the case of service provider other than hotel

 

 

 

 

or  stand  alone  restaurant,  capital  goods  including

 

 

 

 

spares,  office  equipment,  professional  equipment,

 

 

 

 

office   furniture   and   consumables,   related   to   its

 

 

 

 

service  sector  business,  but  excluding  the  items

 

 

 

 

not  permitted  to  be  imported  in  terms  of  Appendix

 

 

 

 

37B of the Hand Book of Procedure, volume I;

 

 

 

 

 


(iii) in the case of service provider who is also engaged in manufacturing activity, capital goods including spares related to its manufacturing sector business, but excluding the items not permitted to be imported in terms of Appendix 37B of the Hand Book of Procedure, volume I,”;

 

  • after condition (i), the following condition shall be inserted, namely:-

 

“(ia) that in the case of capital goods including spares covered at sub-paragraph (iii) above, the manufacturing sector business of the service provider has been endorsed by the Regional Authority on the said scrip during the period of validity of the said scrip and upon such endorsement, the validity of the said scrip remains unchanged.” ;

 

  • in the proviso to condition (ii), for the words “that transfer”, the words, brackets and letters “that, except in case of goods covered at sub-paragraph

(iii) above, transfer” shall be substituted;

 

  • after condition (ii), the following condition shall be inserted, namely:-

 

“(iia) that the capital goods including spares covered at sub-paragraph (iii) above shall be subject to actual user condition and the person procuring the goods, at the time of clearance of the said goods, shall furnish an undertaking to this effect to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, that in case of non compliance of the said condition, he shall pay on demand an amount equal to the duty leviable, but for the exemption contained herein together with interest at the rate of fifteen percent per annum from the date of clearance of the said materials.”;

 

  • after condition (iii) and above “Explanation”, the following paragraph shall be inserted, namely:-

 

“2. Exemption under this notification shall not be available for clearance of vehicles even if such vehicles are freely importable under the Foreign Trade Policy. However, the vehicles which are in the nature of professional equipment (and are not personal vehicles) for use by the service provider in his regular service business shall be permitted. For this purpose, motor cars, sports utility vehicles and all purpose vehicles for the service provider hotels, travel agents, tour operators or tour transport operators and


 

 

 

 

 

 

companies  owning/operating  golf  resorts  shall  not

 

 

 

 

 

 

 

be  regarded  as  personal  vehicles  subject  to  the

 

 

 

 

 

 

 

condition

that   the   jurisdictional

 

central

excise

 

 

 

 

 

 

 

authority   endorses   the   invoice   at   the   time   of

 

 

 

 

 

 

 

clearance   specifying   that

the

vehicle

shall

be

 

 

 

 

 

 

 

registered  as  vehicle  for  “tourist  purpose  only”  and

 

 

 

 

 

 

 

the   vehicle   is   so   registered   and   a   copy   of   the

 

 

 

 

 

 

 

registration  certificate  to  that  effect  is  submitted  to

 

 

 

 

 

 

 

the

concerned

jurisdictional

 

central

excise

 

 

 

 

 

 

 

authority  as  a  confirmation  of  clearance  of  vehicle

 

 

 

 

 

 

 

within  six  months  from  the  date  of  clearance  and

 

 

 

 

 

 

 

the said vehicle is   used for tourist purpose only.”.

 

2.

31/2012-Central  Excise  dated  the

In  the  said  notification,  in  paragraph  2,  in  condition  (d),

 

 

9th

July,

2012

[Vide number

after   second   proviso,   the   following   proviso   shall   be

 

 

G.S.R.  543(E),  dated  the  9th  July,

inserted, namely:-

 

 

 

 

 

 

 

 

 

 

 

2012]

 

 

 

“Provided

also

that the

 

said

scrip

shall

be

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

transferable  by  the  status  holder,  to  whom  it  was

 

 

 

 

 

 

 

issued,    to    its    supporting    manufacturer,    who    is

 

 

 

 

 

 

 

neither  a  status  holder  nor  has  a  unit  (the  term  unit

 

 

 

 

 

 

 

shall not include developer) in a Park recognised by

 

 

 

 

 

 

 

the  Ministry  of  Food  Processing  Industries,  if  such

 

 

 

 

 

 

 

transfer   is   endorsed   by   the   Regional   Authority

 

 

 

 

 

 

 

during  the  period  of  validity  of  the  said  scrip  and

 

 

 

 

 

 

 

upon   such   endorsement,   the   validity   of   the   said

 

 

 

 

 

 

 

scrip remains unchanged.”

 

 

 

 

 

 

 

 

 

3.

33/2012-Central  Excise  dated  the

In the said notification, in paragraph 2, in condition (d),-

 

[

9th

July,

2012

[Vide number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

G.S.R.  545(E),  dated  the  9th  July,

(a)

after

first

proviso,   the   following

proviso

shall

be

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.

2012]

 

 

inserted, namely:-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

N

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

“Provided

further

that the

transfer

of

the  said  scrip

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.

 

 

 

 

 

shall

be

allowed

within

the   group

company

as

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

 

 

 

 

 

defined  in  para  9.28  of  the  Foreign  Trade  Policy,  if

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

the  said  group  company  is  a  manufacturer  and  such

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

 

 

 

 

 

transfer is endorsed by the Regional Authority during

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

/

 

 

 

 

 

the period of validity of the said scrip, mentioning the

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

sectors  for  which  the  transferee  has  manufacturing

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

facility and for which the transfer is granted.”;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

/

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

 

 

 

(b)

In   the

existing

second

 

proviso,

for   the

words

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

“Provided  further  that  upon”,  the  words

“Provided  also

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

that upon” shall be substituted.

 

 

 

 

 

 

 

 

 

[

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F.No. 605/10/2013-DBK]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Rajiv Talwar)

 

 

 

 

 

 

 

 

 

Joint Secretary to the Government of India

 

 

Note:

 

 

  • The principal notification number 34/2006-Central Excise dated the 14th June, 2006 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.365(E), dated the 14th June, 2006 and was last amended by notification no. 41/2006-Central Excise dated the 13th October, 2006 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 638 (E), dated the 13th October, 2006.

 

 

  • The principal notification number 31/2012-Central Excise dated the 9th July, 2012 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 543 (E), dated the 9th July, 2012.

 

 

  • The principal notification number 33/2012-Central Excise dated the 9th July, 2012 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 545 (E), dated the 9th July, 2012.

 

 

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